Revenue Note for Guidance

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Revenue Note for Guidance

531AX Restriction on deduction


USC operates independently of all other taxes.


(1) USC paid in a year of assessment is a totally separate charge to any other tax liability and cannot be used to reduce such other liabilities.

(2) An individual cannot use any excess tax credits or reliefs that he or she may have to reduce that individual’s liability to USC.

Relevant Date: Finance Act 2021